VAISHNO DASS,LUDHIANA vs. INCOME TAX OFFICER WARD 7(1), LUDHIANA

आयकर अपीलीय अिधकरण,च�ीगढ़ �ायपीठ “बी” , च�ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE �ी लिलत कुमार, �ाियक सद� एवं �ी िवजय वमा� , लेखा सद� BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No.584/Chd/ 2026 िनधा�रण वष� / Assessment Year : 2022-23 Vaishno Dass बनाम The ITO 616 Malerkotla House Civil Lines Ward-7(1), Ludhiana, Punjab – 141001 Ludhiana �ायी लेखा सं./PAN NO: ACUPD4306J अपीलाथ�/Appellant ��थ�/Respondent िनधा�रती की ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज� की ओर से/ Revenue by : Smt. Kusum Bansal, Pr. CIT, DR (Virtual Mode) सुनवाई की तारीख/Date of Hearing : 05/08/2026 उदघोषणा की तारीख/Date of Pronouncement : 11/08/2026 आदेश/Order PER VIJAY VARMA, A.M: This is an appeal filed by the Appellant against the order of the Ld. CIT(A)/NFAC, Delhi dt. 11/03/2025 for the Assessment Year 2022-23 in appeal No. NFAC/2021-22/10325286. 2. In this appeal the appellant has raised the following grounds: 1. That the Learned Commissioner of Income Tax (Appeals) has erred both in law and on facts in dismissing the appeal of the appellant ex-parte without adjudicating the grounds of appeal on merits, which action is illegal, arbitrary and contrary to the provisions of Section 250(6) of the Income-tax Act, 1961. Therefore the appeal order passed by the learned Commissioner of Income Tax (Appeals) is illegal, uncalled for, unwarranted and bad in the eyes of law and therefore needs to be quashed. 2. That the learned CIT(A) has erred in law in confirming the addition of Rs. 3,14,52,025/- made by the Assessing Officer u/s 69A of the Income-tax Act without examining the facts, evidences and merits of the case, merely on the ground of alleged non-compliance, which is contrary to the settled principles of natural justice. Therefore the appeal order passed by the learned Commissioner of Income Tax (Appeals) is illegal, uncalled for, unwarranted and bad in the eyes of law and therefore needs to be quashed. 3. That the learned CIT(A) has failed to appreciate that even in the absence of appearance by the appellant, it was incumbent upon the appellate authority to decide the appeal on merits based on material available on record and the assessment order, and the dismissal of the appeal for non-presence is legally unsustainable. Therefore the appeal order passed by the learned Commissioner of Income Tax (Appeals) is illegal, uncalled for, unwarranted and bad in the eyes of law and therefore needs to be quashed. 4. That the learned CIT(A) has erred in law in upholding the action of the Assessing Officer in treating the alleged amount of Rs.3,14,52,025/- as unexplained money u/s 69A of the Act without establishing the essential ingredients required under

2 the said section and without bringing any cogent material on record. Therefore the appeal order passed by the learned Commissioner of Income Tax (Appeals) is illegal, uncalled for, unwarranted and bad in the eyes of law and therefore needs to be quashed. 5. That the Learned Commissioner of Income Tax (Appeals) has erred in law as well as on facts in confirming the impugned additions without properly appreciating that the appellant was prevented by reasonable and sufficient cause from responding to the notices issued during the appellate proceedings. Therefore, the order passed by the Ld. CIT(A) is illegal, arbitrary, and bad in the eyes of law, and the same deserves to be set aside. 6. That the leamed CIT(A) has failed to appreciate that the appellant had declared business income under the presumptive taxation scheme u/s 44AD of the Act and the provisions of section 69A cannot be invoked in a mechanical manner without establishing ownership and actual possession of unexplained money. Therefore the appeal order passed by the learned Commissioner of lncome Tax (Appeals) is illegal, uncalled for, unwarranted and bad in the eyes of law and therefore needs to be quashed. 7. That the learned CIT(A) has erred in confirming the assessment order passed u/s 143(3) read with section I44B of the Act without properly examining whether the Assessing Officer had discharged the burden of proof required for making the impugned addition. Therefore the appeal order passed by the learned Commissioner of lncome Tax (Appeals) is illegal' uncalled for, unwarranted and bad in the eyes of law and therefore needs to be quashed. 8. That the learned CIT(A) has failed to consider that the addition made by the Assessing Officer is based merely on presumptions and surmises without any independent enquiry 0R corroborative evidence. Therefore the appeal order passed by the learned Commissioner of lncome Tax (Appeals) is illegal' uncalled for, unwarranted and bad in the eyes of law and therefore needs to be quashed. 9. That the appellant respectfully craves leave to add, amend, alter, modify, substitute 0R withdraw any of the above grounds of appeal at any time before 0R at the time of hearing of the appeal, if it becomes necessary in the interest of justice. 3. The assessee, an individual, filed his Return of Income (ITR) for A.Y. 2022-23, declaring a total income of Rs. 8,65,130/-. The case was selected for scrutiny for verifying substantial loans/advances given during the year relative to the income declared.

3 6. The Ld. AR argued in support of the grounds of appeals raised.

Order pronounced on 11/08/2026

Sd/- Sd/- लिलत कुमार िवजय वमा� (LALIET KUMAR) (VIJAY VARMA) �ाियक सद� /JUDICIAL MEMBER लेखा सद�/ ACCOUNTANT MEMBER AG आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. आयकर आयु� (अपील)/ The CIT(A) 5. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

BY ORDER, ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KENDRIYA SADAN, SECTOR-9A CHANDIGARH